The Commissioner Of Income Tax v. M/S. Indian Plywood Mfg. Co. Ltd

((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 110 OF 2007 IN INCOME TAX APPEAL NO. 2317 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Indian Plywood Mfg. Co. Ltd.. Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale for the Appellants. Mr. A.K. Jasani for Respondent. CORAM: F.I. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: DECEMBER 19, 2007 R.S.MOHITE, JJ. DATED: DECEMBER 19, 2007 P.C. P.C. . This is a notice of motion for condoning the delay of 220 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the panel counsel for drafting the appeal memo on 7.1.2006 and thereafter the appeal was not drafted till 10.11.2006. In our view, the delay period between 7.1.2006 and 10.11.2006 has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (F.I.REBELLO, J.) (R.S.MOHITE, J.)(F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.)